Review of Capital Arrangements - Update
Argyll and Bute Council · 19 February 2026
Back to Budget Pack — 19 February 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 25 FEBRUARY 2026 REVIEW OF CAPITAL ARRANGEMENTS - UPDATE 1.0 EXECUTIVE SUMMARY 1.1 As part of the 2025-26 budget process, the Capital Plan 2025-28 Summary Report set out opportunities for improvements to current capital arrangements. As such, it was agreed that a review of existing capital arrangements would be progressed during 2025-26. The purpose of this report is to provide a progress update, with recommendations brought forward based on the outcomes of review elements completed to date; and to outline the interim approach to capital for the 2026-27 budget process, pending the outcome of the wider review. 1.2 Proposals have been brought forward for a revised approach to property maintenance, repairs and renewals from 2026-27. It has also been possible to make improvements to governance reporting and to develop integrated financial modelling to inform the capacity within available resources for additional capital investment. This will require to be supported by a strategic and flexible approach to the financing of capital investment plans. 1.3 The report concludes that: 1) An interim approach to capital planning is required for the 2026-27 budget process, pending the outcome of the wider review of capital arrangements; 2) There are opportunities to take a more corporate and strategic approach to property maintenance, repairs and renewals from 2026-27, supporting long-term service and financial sustainability; 3) Work has been undertaken to develop integrated financial modelling and to improve governance reporting. This has helped inform the capacity within existing resources for new capital investment; 4) The Section 95 Officer requires to take a strategic approach and exercise flexibility within the capital funding framework, including the use of earmarked reserves, in order to manage the impact of
Page 2
investment decisions on the annual revenue budget and in the context of safeguarding the council’s longer-term financial sustainability; 5) Preliminary high level financial modelling has been undertaken to inform the capacity within the existing debt charges budget and available reserve balances for future capital investment. Whilst this is a complex picture with several variables, there is considered capacity within available resources to fund additional capital investment over the short to medium-term. This position will require to be monitored and kept under review on an ongoing basis; and 6) It has not been possible to progress all aspects of the review during 2025-26, with a number of the original requirements not yet delivered. It is anticipated that these outstanding opportunities for improvement will be progressed during 2026-27, subject to available resources.
Page 3
ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 25 FEBRUARY 2026 REVIEW OF CAPITAL ARRANGEMENTS - UPDATE 2.0 INTRODUCTION 2.1 As part of the 2025-26 budget process, the Capital Plan 2025-28 Summary Report set out opportunities for improvements to current capital arrangements. The ELT committed to undertake a review during 2025-26, with recommendations to be reported back to members. A detailed specification of requirements of the review had still to be developed but was anticipated to include the following: Enhanced governance arrangements, including greater member involvement in the allocation of capital resources; Longer-term financial planning, including longer-term Capital Plan (5-10 years); Integrated capital forecasting, treasury strategy and debt charges (revenue budget) modelling; A review of the capacity within the current debt charges budget for additional investment, reflecting capital planning and treasury borrowing assumptions; and An updated Capital Strategy, to help ensure that we are investing in our infrastructure, to support council key strategic priorities. 2.2 During 2025-26 to date, ELT has considered current capital arrangements and proposals for improvements in more detail. It has been possible to progress elements of the review during 2025-26 and also to bring forward proposals for a revised approach to property maintenance, repairs and renewals from 2026-27. However, it was recognised that aspects of the wider review, such as the development of a long-term Capital Strategy, would not be concluded in advance of the 2026-27 budget process, largely due to competing demands on limited resources. As such, ELT agreed an interim approach to capital for the 2026-27 budget process. 2.3 The purpose of this report is to provide a progress update, with recommendations brought forward based on the outcomes of review elements
Page 4
completed to date; and to outline the interim approach to capital for the 2026-27 budget process, pending the outcome of the wider review. 3.0 DETAIL 3.1 2026-27 Budget Process – Approach to Capital 3.1.1 In early 2025-26, ELT acknowledged that the development and implementation of recommendations arising from a wider review of capital arrangements would not be completed in advance of the 2026-27 budget process. As such, it was necessary to agree an interim approach to capital planning for the Council’s 2026-27 budget meeting. 3.1.2 It was agreed that a third year (2028-29) would not be added to the current Capital Plan, at this stage. The focus would remain on progressing the transformational approach, while further exploring potential improved arrangements for asset management/sustainability from 2026-27. It was also agreed that consideration should be given to the relationship between capital investment in property asset sustainability and revenue spend on repairs, maintenance and renewals, and whether the current Central Repairs Account budget allocations are sufficient. 3.1.3 The previous years’ approach would be to roll forward the existing approved 3- year 2025-28 Capital Plan into the new year and approve additional resource allocations for a further year, to give a new 3-year 2026-29 Capital Plan. However, given that the Review of Capital Arrangements is currently in progress, approval is now sought for updates to the rolled forward Capital Plan for 2026-28 only, as an interim measure. 3.1.4 Additional resource allocations in respect of 2028-29 and future years will be deferred until the outcome of the Review. It is anticipated that future investment decisions would be in accordance with an approved Capital Strategy, reflecting the long-term strategic priorities of the council, within affordability constraints and long-term sustainability considerations. 3.1.5 It has not yet been possible to progress work on developing a Capital Strategy or to inform affordability over the longer term. However, it is recognised that members may wish to consider additional capital investment in council priorities, as part of the 2026-27 budget process, for example, in respect of Roads Reconstruction. It should be noted that while the completion of Priority Investment Plans (PIPs) has not been required, project officers have been requested to consider any 2026-27 additional investment requirements, that cannot be funded from existing approved allocations. It is anticipated that this would be considered in the context of being critical to current council priorities, pending the outcome of the Review and a member informed Capital Strategy. 3.1.6 The 2026-28 Capital Plan has been updated in respect of the following:
Page 5
• 2026-27 unfunded council priorities, such as required investment in Roads to maintain current condition; • Additional spend approvals in respect of any unbudgeted essential works, necessary to comply with legislative or regulatory requirements (‘red risks’); • Implications of revenue budget savings options on the Capital Plan, subject to approval of proposed options; • Confirmed 2026-27 Scottish Government funding allocations and any associated new commitments; • Revised target for capital receipts from asset sales; • Re-profiling of gross expenditure and project specific income across 2025-26, 2026-27 and future years, as at 31 December 2025. It will also be necessary to review the overall funding framework available to finance capital spending plans; including the use of revenue resources, recognising that there is an opportunity to take a more strategic approach to the use of reserves earmarked for capital purposes; and the implications on required borrowing. 3.2 Corporate Property Repairs, Maintenance and Renewals 3.2.1 As referenced at paragraph 4.1.2, a review of current arrangements and budget resources in respect of property repairs, maintenance and renewals has concluded during 2025-26, with proposals now brought forward for implementation from 1 April 2026. A revised approach has been developed jointly by Financial and Property Services officers, and has been endorsed by ELT as an opportunity for significant improvement. 3.2.2 The proposals outline a revised corporate and strategic approach to the management of property repairs, maintenance and renewals, including the creation of a Corporate Property Repairs, Maintenance and Renewals Programme, and a Repairs and Renewals Fund. 3.2.3 A significant level of investment is required to maintain existing infrastructure, in order to support service delivery and ensure compliance with regulatory or legislative requirements. The council’s Property Services currently facilitate and manage repairs, maintenance and renewals in respect of the council’s property asset portfolio, funded via annual revenue Central Repairs Account (CRA) budgets and capital resources allocated to asset sustainability. 3.2.4 Annual CRA budget allocations have been consistently overspent in recent years and spend has tended to be driven by short-term affordability, rather than longer-term asset management plans. Budget pressures have left little capacity for planned lifecycle maintenance, with legislative compliance and reactive repairs requiring to be prioritised. Notwithstanding the limitations around proper accounting practice, block allocations of capital resources across services has also been required to fund relatively low value asset sustainability projects.
Page 6
3.2.5 The limited capacity to undertake property maintenance, with a cumulative impact over several years, has resulted in a deterioration in the building fabric and essential systems across the council estate, which will ultimately result in future higher costs (both revenue and capital). 3.2.6 The annual budget setting approach, rather than a multi-year resource commitment, also presents significant challenges, potentially resulting in less efficient and effective use of resources, and an impediment to a more strategic approach to planning. For example, certain more significant cyclical works may only be required every 3, 5 or 10 years (for example, boiler replacement) and rigid annual budgets therefore impede longer-term planning. In order to effectively manage assets and ensure the long-term sustainability and performance of the council’s infrastructure, it also makes sense for revenue and relevant capital resources to be aligned. 3.2.7 A multi-year Corporate Property Repairs, Maintenance and Renewals Programme is therefore proposed, supporting a longer-term strategic approach to planning. It is recommended that this should be managed as a rolling programme with flexibility across financial years. This would allow any unforeseen regulatory or legislative compliance issues, or any other unbudgeted costs, to be managed from within the available programme resources and may require the re-profiling or re-prioritisation of planned activities across the current and future years. 3.2.8 The revised approach will also simplify current operational challenges in relation to the management of expenditure within separate revenue and capital budget resources. Further, it is deemed more efficient for Property Services Management costs to be met from within the overall available Programme resources, thereby removing unnecessary administration associated with internal recharging. Expenditure will be accounted for in line with proper accounting practice, as either revenue or capital, by finance officers, in consultation with operational managers. 3.2.9 A corporate needs-based approach would be taken to the prioritisation of property maintenance, repairs and renewals across council services, reflecting the value, complexity, age and condition of assets held across the council estate. 3.2.10 It is recommended that the proposed approach be supported by a longer-term financial commitment, initially for a period of 3 years. The consolidation of existing annual service CRA budgets (£3m per annum at 2026-27 prices) with the redirection of existing reserves earmarked for capital purposes (£8m), aligned with relevant available capital resources (estimated at £3m in 2026-27 and £9.3m over the 3 years 2026-29), is proposed, in order to provide an appropriate level of overall programme funding. 3.2.11 Whilst a rolling 3-year programme is envisaged, for illustration purposes and to inform the funding requirement over the initial 3 years, a Corporate Property Repairs, Maintenance and Renewals Programme, totalling £8.5m in
Page 7
2026-27, is deemed reasonable, on the basis outlined below. This represents increased annual investment of £2.5m from current budget levels, taking account of prevailing annual budget overspends, whilst making provision for statutory requirements and capacity to undertake planned lifecycle works. Corporate Repairs, Maintenance and Renewals Programme – Indicative Annual Expenditure Plan 2026-27 Budget £m Statutory Maintenance, Monitoring and Inspection, including in respect of Legionella 3.1 Property Management Costs 1.0 Reactive/Emergency Repairs Provision 0.2 Increased capacity to undertake planned lifecycle maintenance, repairs and renewals 1.2 Minor works, previously managed as part of the Capital Plan 3.0 Total Expenditure 8.5 3.2.12 Inflationary cost increases will be applicable and it is therefore deemed prudent for financial plans to assume £26.3m over 3 years. The proposed overall funding framework for both an indicative 2026-27 plan and the proposed 3-year programme 2026-29 is given in the table below. Required top-ups to the Repairs and Renewals Fund would be considered on an annual basis, as part of the revenue budget, informed by programme planning and forecast Fund balances over future years. Corporate Repairs, Maintenance and Renewals Programme - Funding 2026-27 Budget £m 2026-29 Budget £m Contribution from Repairs and Renewals Fund (Existing CRA Budgets) 3.0 9.0 Contribution from Repairs and Renewals Fund (Re-direction of reserves earmarked for capital purposes to Repairs and Renewals Fund) 2.5 8.0 Total Contribution from Repairs and Renewals Fund 5.5 17.0 Estimated existing Capital funding (General Capital Grant, Asset Sales, Borrowing), where proper accounting practice permits. 3.0 9.3 Total Funding 8.5 26.3 3.2.13 Notwithstanding that governance arrangements require to be considered and agreed, as part of the overall Capital Review, as an interim measure, it is proposed that a Property Asset Management Board be created from 2026-27, with terms of reference to include ‘Prioritise and manage the delivery of a
Page 8
rolling Corporate Repairs, Maintenance and Renewals Programme, within available resources’. 3.2.14 It should be noted that planned major renewal or refurbishment projects, of strategic importance or critical to service sustainability, for example, investment in Roads Infrastructure or Bridge Strengthening would not be included within the Repairs and Renewals Programme. These projects would continue to be included within the Capital Plan. 3.3 Integrated Financial Modelling and Governance Reporting 3.3.1 A key function of the council’s treasury management service is the funding of the authority’s capital investment plans. The Capital Plan provides a guide to the borrowing need of the authority, essentially informing longer-term cash flow planning. The CIPFA Code of Practice on Treasury Management (the Code) and regulatory environment requires governance reporting on treasury management to be undertaken on a quarterly basis. The Code also requires full Council to receive a Treasury Management Strategy, Mid-year Review and Annual Report. From 1 April 2025, the Capital Plan Monitoring report has also been prepared on a quarterly basis, in order to support treasury governance reporting requirements. 3.3.2 Improvements have been made to the format of the Capital Plan Monitoring report during 2025-26. This now outlines total approved gross expenditure and associated project specific income from project inception, for all assets under construction. Completed projects and programmes have been removed from the plan, in order to focus on the delivery of live projects. Expenditure and project specific income incurred and received in previous years is included, in order to provide complete information for any given project. Budget changes during the year are separately monitored and movements in the profiled spend across the current and future years from the previous quarter are also documented. In addition, regular reporting on progress with the delivery of asset sales is undertaken in consultation with property colleagues. Further opportunities for improvement will continue to be sought, also having regard to the development of a Programme Management Office (PMO). 3.3.3 The ongoing monitoring of the Capital Plan and any impact on borrowing is reported as part of the Treasury Management reporting requirements throughout the year. For example, any slippage in planned capital expenditure into future years or increased contractual cost obligations that cannot be managed within available resources will have an impact on the council’s forecast borrowing requirements or use of revenue resources (earmarked reserves). 3.3.4 The annual debt charges arising from borrowing require to be managed within available revenue resources. This includes reserve balances earmarked for capital projects and additional revenue income related to prudential borrowing
Page 9
projects, such as the Harbour Investment Programme, and Tax Increment Financing (TIF). 3.3.5 The Section 95 Officer requires to take a strategic approach to manage the impact of capital investment on the council’s revenue budget, including the use of earmarked reserves, to ensure that capital investment is affordable, prudent and sustainable. Work is ongoing to further develop integrated financial modelling to support these strategic finance decisions. The benefits of maintaining a flexible funding framework to finance capital spending plans are explored in more detail within Section 3.4. 3.4 Flexible Capital Funding Framework 3.4.1 The overall funding framework for capital investment comprises the following: • General Capital Grant; • General Capital Receipts from Asset Sales; • Capital Financed from Current Revenue / Earmarked Reserves; and • Borrowing. 3.4.2 General Capital Grant, General Receipts from Asset Sales and Borrowing are not directly associated with any specific capital project within the approved Capital Plan, rather, together with revenue resources (Capital Financed from Current Revenue / Earmarked Reserves), they form part of an overall funding framework, available to finance the overall Capital Plan net expenditure. 3.4.3 The annual debt charges arising from borrowing require to be managed within available revenue resources. In addition to the revenue budget for debt financing costs, this includes reserve balances earmarked for capital purposes and additional revenue income related to prudential borrowing projects, such as the Harbour Investment Programme, and Tax Increment Financing (TIF). 3.4.4 It is considered prudent to retain an element of flexibility within the capital funding framework. Annual General Capital Grant must be fully applied to finance net capital expenditure in the year, however, other elements of the funding framework can be used to a greater or lesser extent, for example, in order to manage project slippage/acceleration into/from future years. 3.4.5 As reported in the 2024-25 Year End Capital Plan Monitoring Report and Treasury management Annual Report, due to significant slippage in the capital programme, it had been possible within the debt charges revenue budget capacity to borrow for expenditure, previously assumed to be met from reserves, providing flexibility in the financing of future capital investment plans. It is anticipated that the Section 95 Officer will continue to take a strategic approach to the use of reserves earmarked for capital purposes, in order to enhance flexibility in managing the impact of capital investment on the council’s revenue budget, and to ensure that capital investment is affordable, prudent and sustainable.
Page 10
3.4.6 It is worth noting that all specific capital project spend approvals, including those originally anticipated to be financed from reserves, are now reflected within the 2025-28 Capital Plan. However, it is not practical or of any notable added value to maintain a link between capital financing and specific capital investment expenditure approvals. For example, in recent years, General Capital Grant funding has been used by the Scottish Government as a mechanism for providing additional grant funding for revenue purposes, which has required flexibility to be exercised in the use of increased General Capital Grant to release reserves previously earmarked for capital purposes. This required flexibility is in keeping with our preferred approach for a flexible capital funding framework. 3.4.7 A review of existing reserves has been undertaken to confirm those earmarked for capital purposes. It is anticipated that reserves earmarked for capital purposes would be consolidated and used more strategically to either fund capital investment or to smooth the impact of any annual spikes in debt charges from new borrowing on the revenue account. As outlined at paragraph 3.2.10, it is proposed to redirect £8m of these resources to a corporate Repairs and Renewals Fund, with the remaining balance included within the overall capital funding framework. 3.4.8 In light of the proposed flexible approach in the use of reserves earmarked for capital purposes, as part of the overall funding framework for capital investment, it is recommended that these reserves are consolidated into a Strategic Capital Finance earmarked reserve. 3.5 Capacity for New Investment 3.5.1 Preliminary high level financial modelling has been undertaken to inform the capacity within the existing debt charges budget and available reserve balances for future capital investment. This is a complex picture with several variables, including the following: The profile of current approved capital spend across 2025-26 and future years, with any slippage providing a short-term benefit in respect of reduced borrowing costs. This benefit will be eroded as approved spend is incurred in due course. The level of the General Fund reserve balance and the profiled use of General Fund earmarked reserve balances across 2025-26 and future years. It has been possible to defer new external borrowing for capital purposes due to the significant level of General Fund reserves held by the authority. However, as these reserves are drawn down and utilised for their agreed purposes, this ‘internal borrowing’ for capital purposes will require to be replaced by new external borrowing, with an additional cost to the council overall. For example, if the General Fund balance was £100m and £150m was required to finance capital, net external borrowing of only £50m would be required, however, if £20m of earmarked reserves were drawn down, then required external borrowing would increase to £70m at an overall increased cost. This
Page 11
reflects the switch from internal to external borrowing and the interest earned on revenue balances foregone. The application of General Capital Grant and General Capital Receipts from Asset Sales, with the application to shorter dated debt, for example, in respect of vehicles or ICT, providing a greater annual benefit over a shorter-term, and the application to longer dated debt, for example, in respect of new buildings providing a reduced annual benefit but for a period of up to 60 years. The economic outlook and interest rate forecasts, with new borrowing potentially secured at lower interest rates than the existing debt portfolio average rate. The use of reserves earmarked for capital purposes to either fund capital investment or to manage the impact of debt charges arising from borrowing on the revenue account. The extent to which future capital investment may be met by Scottish Government funding or other capital receipts and contributions. 3.5.2 Notwithstanding the complexities outlined above, there is considered capacity within the existing annual debt charge budget and available reserves earmarked for capital purposes to fund additional capital investment over the short to medium-term. This position will require to be monitored and kept under review, with any requirement to increase the annual debt charges budget in future years included within the future longer-term Budget Outlook. 3.5.3 Based on modelling assumptions, including in respect of asset useful life and spending profiles across 2026-27 and future years, there is capacity within existing resources over the short to medium-term to support the following priority investments: • £18m Continued additional investment in Roads Infrastructure across 2026-27 and 2027-28 (£9m each year), to maintain the current standard; • £2.5m Depot Rationalisation, in addition to essential building replacement works (red risk) provided within new Capital Plan 2026-28 commitments; • £1.8m Provision for Kilmory Redevelopment, in addition to the essential legislative compliance works (red risks), provided within new Capital Plan 2026-28 commitments, subject to business case approval; • £7m Increased provision, based on current affordability, in respect of the authority’s contribution to a potential LEIP funded school; and • £1.9m A816 Millbrae Landslip from existing Severe Weather earmarked reserves and Capital Plan resources. 3.5.4 The level of investment funded from new borrowing and the application of reserve balances earmarked for capital purposes to either fund investment or to manage the impact of new borrowing on the revenue account is a strategic finance decision and will be kept under review by the Section 95 Officer. Maximum flexibility will be exercised by the Section 95 Officer, within relevant Local Government (Scotland) Regulations and proper accounting practice, in order to manage the impact of investment decisions taken on the annual
Page 12
revenue budget and in the context of safeguarding the council’s longer-term financial sustainability. 3.6 Future Workplan 3.6.1 It has not been possible to progress all aspects of the review during 2025-26, with a number of the original requirements not yet delivered. The future development and delivery of these remaining elements will be subject to securing additional resources. 3.6.2 The key requirements and expected outcomes still to be delivered comprise the following: An updated Capital Strategy, informed by members, to help ensure that we are investing in our infrastructure, to support council key strategic priorities. Enhanced governance arrangements, including greater member involvement in the allocation of capital resources; Longer-term financial planning (5-10 year Capital Plan); and Ongoing refinement and maintenance of integrated financial modelling to inform affordability and safeguard long-term financial sustainability. 3.6.3 It is worth noting that Internal Audit has recently completed a Capital Governance Arrangements audit, with a final report to be considered by the Audit and Scrutiny Committee in March 2026. The overall audit opinion in this respect has been determined as reasonable. This means that internal control, governance and the management of risk are broadly reliable. However, there are opportunities to strengthen the control and governance environment. This reflects the opportunities for improvement and requirements of the Capital Review, previously highlighted as part of the 2025-26 budget process. The recommendations arising from this audit align with the Capital Review future workplan. 3.6.4 It is anticipated that these outstanding opportunities for improvement will be progressed during 2026-27, with a revised approach to the allocation of resources beyond the current Capital Plan (from 2028-29) developed in accordance with strategic priorities and in the context of affordability. 4.0 CONCLUSION 4.1 An interim approach to capital planning is required for the 2026-27 budget process, pending the outcome of the wider review of capital arrangements. 4.2 There are opportunities to take a more corporate and strategic approach to property maintenance, repairs and renewals from 2026-27, supporting long- term service and financial sustainability.
Page 13
4.3 Work has been undertaken to develop integrated financial modelling and to improve governance reporting. This has helped inform the capacity within existing resources for new capital investment. 4.4 The Section 95 Officer requires to take a strategic approach and exercise flexibility within the capital funding framework, including the use of earmarked reserves, in order to manage the impact of investment decisions on the annual revenue budget and in the context of safeguarding the council’s longer-term financial sustainability. 4.5 Preliminary high level financial modelling has been undertaken to inform the capacity within the existing debt charges budget and available reserve balances for future capital investment. Whilst this is a complex picture with several variables, there is considered capacity within available resources to fund additional capital investment over the short to medium-term. This position will require to be monitored and kept under review on an ongoing basis. 4.6 It has not been possible to progress all aspects of the review during 2025-26, with a number of the original requirements not yet delivered. It is anticipated that these outstanding opportunities for improvement will be progressed during 2026-27, subject to available resources. 5.0 IMPLICATIONS 5.1 Policy – Sets out interim approach to capital planning for the 2026-27 budget process, pending the outcome of the wider review of capital arrangements. This includes a revised approach to property repairs, maintenance and renewals from 2026-27. 5.2 Financial – Outlines the planned investment and funding of a corporate property repairs, maintenance and renewals programme. The development and implementation of wider aspects of the review may require additional staff resources. 5.3 Legal - Statutory and Regulatory requirements in relation to property have been provided for within the corporate property repairs, maintenance and renewals programme. 5.4 HR – Wider aspects of the review may require additional staff resources to progress. 5.5 Customer Service - None specifically from this report. 5.6 Risk – Revised approach to property repairs, maintenance and renewals minimises risk in respect of compliance with proper accounting practice in respect of capital and revenue spend.
Page 14
5.7 Climate Change – Due consideration of climate change will be reflected within planned property maintenance, repairs and renewals, within available programme resources. 5.8 Fairer Scotland Duty – Impacts will be considered, as appropriate. 5.9 Equalities - protected characteristics – Impacts will be considered, as appropriate. 5.10 Consumer Duty - Impacts will be considered, as appropriate. 5.11 Island Communities - Impacts will be considered, as appropriate. 5.12 Children’s Rights and Wellbeing - None specifically from this report. Kirsty Flanagan Executive Director/Section 95 Officer 11 February 2026 Councillor Ross Moreland - Policy Lead for Finance and Commercial Services For further information contact: Carolyn Earl, Head of Financial Services (Consultant) carolyn.earl@argyll-bute.gov.uk